My preparer missed the filing. Can actions of an agent help with reasonable cause?
I am in the UAE and my accountant missed the Form 5472 filing even though I had sent the records on time. We now have a penalty notice. I know the IRS often says taxpayers are still responsible even if a professional handles the filing, so I am unsure whether it is even worth mentioning the preparer's failure.
At the same time, I saw that IRS penalty relief materials mention actions of an agent as a possible factor. I want to know how that fits together without making a weak argument.
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